Pengaruh Leverage dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay Pada Perusahaan Properties & Real Estate Yang Terdaftar di BEI Periode 2020-2022

., Liana (2024) Pengaruh Leverage dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay Pada Perusahaan Properties & Real Estate Yang Terdaftar di BEI Periode 2020-2022. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the influence of leverage and complexity of company operations of audit delay by focusing on the properties & real estate companies listed in Indonesia Stock Exchange with research period in 2020-2022. The data used in this research are secondary data. The population in this study are properties & real estate companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 67 companies with total of 201 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that leverage has no effect on audit delay and the complexity of company operations positively affect on audit delay. Keywords: Leverage, complexity of company operations, audit delay

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